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1999 (6) TMI 137 - CEGAT, NEW DELHIExtract: .......-C.E. had wrongly been denied to the assessee. 7. emsp In the present case, the respondents are not disputing the fact that M.S. castings were used as container. Therefore we find that the assessee was hit by the exclusion clause of the notification. 8. emsp In view of the above discussion, the impugned order is set aside and the appeal is allowed.
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